Advanced Accountancy Vol-II Corporate Accounting

Book Details

• Publisher: Sultan Chand & Sons
• ISBN: 9789391820039
• Edition: 1st Edition
• Language: English
• Weight: 0.00g
• Title Code: 1251
• Author: Gupta MP, Agarwal BM

About the Book
The 1st Edition of Corporate Accounting by Gupta MP and Agarwal BM, published by Sultan Chand & Sons, provides a comprehensive treatment of the key principles of corporate accounting. The book is written with clarity for beginners, ensuring that students can easily understand even complex concepts.

Designed to meet the needs of students preparing for various commerce courses, the book covers the latest syllabi for professional courses like CA, CMA, CS, BBA, MBA, and more. It also includes the syllabi for B.Com. and M.Com. students under both the Unified and CBCS systems of various Indian universities.

Spanning 31 chapters over 1,384 pages, this book covers almost every aspect of corporate accounting. The chapters are grouped into the following sections:

• Issue of Securities: Covers topics such as the issue and forfeiture of shares, issue of debentures, underwriting, bonus shares, right shares, and employees' stock options.
• Redemption of Securities: Discusses redemption of preference shares, buy-back of securities, and redemption of debentures.
• Financial Statement of Companies: Includes P&L accounts, balance sheets, dividends, profit disposal, managerial remuneration, and basic accounting ratios.
• Acquisition: Focuses on the acquisition of businesses, profit before and after incorporation.
• Valuation and Flow Statements: Covers valuation of goodwill and shares, cash flow, and fund flow statements.
• Combinations of Companies: Deals with the combination, amalgamation, and internal reconstruction of companies.
• Financial Reporting: Discusses the financial reporting of various companies, including banking, non-banking, mutual funds, insurance, and government companies.
• Special Accounting: Includes topics on holding and subsidiary companies, and liquidation of companies.
• Accounting Standards: Detailed discussion on AS and Ind AS.

Salient Features

• Most comprehensive coverage of corporate accounting topics.
• 565+ examples and illustrations to aid understanding.
• Each chapter starts with an outline and includes objective and multiple-choice questions for self-assessment.
• Assignments with theoretical and numerical questions at the end of each chapter for practice and revision.
• Includes an outline of Accounting Standards (AS) and Indian Accounting Standards (Ind AS) in a separate chapter.
• Covers the latest changes and amendments in the Companies Act 2013 and its amendments to date.
• Based on Accounting Standards (AS) and Indian Accounting Standards (Ind AS).

This book is a unique and detailed treatise on Corporate Accounting, making it an indispensable resource for students and professionals alike.